Chinese version
The Shenzhen Stock Exchange ("SZSE") has recently updated the Memorandum on Mainboard Information Disclosure No. 1 – Matters Concerning Disclosure in Periodical Reports (Revised in February 2018), the Memorandum on SME Board Information Disclosure No. 2 – Matters Concerning Disclosure in Periodical Reports (Revised in February 2018) and the Memorandum on GEM Board Information Disclosure No. 10 – Matters Concerning Disclosure in Periodical Reports (Revised in February 2018), which are released on February 13, 2018 and come into force immediately.

Amendments introduced this time mainly involve modified audit opinions, entrusted wealth management, transfer of related funds, etc. In particular, in terms of modified audit opinions, the scope of modified audit opinions is made clear, including the modified opinions (qualified opinions, disclaimer of opinions and adverse opinions), and unmodified opinions with emphasis-of-matter paragraphs, other matter paragraphs and paragraphs for substantial doubts about going concern, which play as the guidance for listed companies to effectively prepare materials for the periodical reports in accordance with applicable provisions set out in the sixth chapter of the Stock Listing Rules, under the background where the new audit guidelines have taken effect.